CREATE TABLE WHATEVER(
WHATEVERID INT IDENTITY(1,1) NOT NULL PRIMARY KEY,
DESCRIP    VARCHAR(30)
)
INSERT INTO WHATEVER(DESCRIP)
SELECT 'APPLES'   UNION
SELECT 'ORANGES'  UNION
SELECT 'BANANAS'  UNION
SELECT 'GRAPES'   UNION
SELECT 'CHERRIES' UNION
SELECT 'KIWI' 
--used to capture the row id plus a bunch of audit information
CREATE TABLE [dbo].[WHATEVER_AUDIT] ( 
[WHATEVERID]        INT                              NOT NULL,
[INSERTUPDATE]      NVARCHAR(30)                         NULL,
[LASTCOMMAND]       NVARCHAR(max)                        NULL,
[USER_NAME]         NVARCHAR(256)                        NULL,
[SUSER_NAME]        NVARCHAR(256)                        NULL,
[CURRENT_USER]      NVARCHAR(256)                        NULL,
[SYSTEM_USER]       NVARCHAR(256)                        NULL,
[SESSION_USER]      NVARCHAR(256)                        NULL,
[USER]              NVARCHAR(256)                        NULL,
[APPLICATION_NAME]  NVARCHAR(256)                        NULL,
[HOST_NAME]         NVARCHAR(256)                        NULL,
[OCCURANCE_DATE]    DATETIME DEFAULT GETDATE()       NOT NULL)

GO
CREATE TRIGGER TR_WHATEVER 
ON WHATEVER
FOR INSERT,UPDATE
AS 
BEGIN
DECLARE @INSERTUPDATE NVARCHAR(30),
        @LASTCOMMAND  NVARCHAR(max)
 --################################################################################################
 --note these two methods do not get the last command when inside a trigger;
 --included for complete solution
 --get the last command by the current spid:
--DECLARE  @handle varbinary(64)
--SELECT   @handle = MAX(sql_handle) FROM master..sysprocesses WHERE spid = @@SPID
--SELECT  @LASTCOMMAND = [Text] FROM ::fn_get_sql(@Handle)
--get the last command by the current spid:
--SELECT  @LASTCOMMAND = DEST.TEXT 
--FROM sys.[dm_exec_connections] SDEC 
--CROSS APPLY sys.[dm_exec_sql_text](SDEC.[most_recent_sql_handle]) AS DEST 
--WHERE SDEC.[most_recent_session_id] = @@SPID
 --################################################################################################       
--because dbcc inputbuffer is limited to 256 chars, you may need to combine this witha DML trace
--################################################################################################       
DECLARE @SQLBuffer nvarchar(4000)

DECLARE @buffer TABLE (
        EventType nvarchar(30),
        Parameters int,
        EventInfo nvarchar(4000)
)
INSERT @buffer
EXEC sp_executesql N'DBCC INPUTBUFFER(@@spid) WITH NO_INFOMSGS'

SELECT @LASTCOMMAND = EventInfo 
FROM @buffer


--assume it is an insert
SET @INSERTUPDATE='INSERT'
--if there's data in deleted, it's an update
IF EXISTS(SELECT * FROM DELETED)
  SET @INSERTUPDATE='UPDATE'
--insert data that meets the criteria: the column 'description' is null
INSERT INTO [WHATEVER_AUDIT]
 SELECT 
  INSERTED.WHATEVERID,
  @INSERTUPDATE,
  @LASTCOMMAND,
  user_name()  AS [user_name],
  suser_name() AS [suser_name],
  current_user AS [current_user],
  system_user  AS [system_user],
  session_user AS [session_user],
  user         AS [user],
  APP_NAME()   AS [application_name],
  HOST_NAME()  AS [host_name],
  getdate()    AS [occurance_date]
  FROM INSERTED
  WHERE DESCRIP IS NULL
END --TRIGGER
GO
--does not trigger audit:  
INSERT INTO WHATEVER(DESCRIP)
SELECT 'CANTALOUPE'   UNION
SELECT 'TANGARINES'   UNION
SELECT 'PLUMS'        UNION
SELECT 'PEACHES'      UNION
SELECT 'BLUEBERRIES'

--triggers one row out of multi row insert 
INSERT INTO WHATEVER(DESCRIP)
SELECT NULL   UNION
SELECT 'TANGARINES'   

--triggers one row out of multi row insert 
UPDATE WHATEVER SET DESCRIP = NULL WHERE WHATEVERID IN (4,5)

SELECT * FROM WHATEVER
SELECT * FROM [WHATEVER_AUDIT]